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File Late Taxes

File late taxes Index A Adopted child, Adopted child. File late taxes Adoption taxpayer identification number (ATIN), Married child. File late taxes Age test (see Qualifying child) Alaska Permanent Fund dividends, Rule 6—Your Investment Income Must Be $3,300 or Less Alimony, Income That Is Not Earned Income Annuities, Income That Is Not Earned Income Armed forces, Nontaxable military pay. File late taxes , Military personnel stationed outside the United States. File late taxes , Temporary absences. File late taxes , Joint Return Test, Military personnel stationed outside the United States. File late taxes , Nontaxable combat pay. File late taxes Assistance (see Tax help) B Basic Allowance for Housing (BAH), Nontaxable military pay. File late taxes Basic Allowance for Subsistence (BAS), Nontaxable military pay. File late taxes C Child Adopted child, Adopted child. File late taxes Birth or death of, Birth or death of child. File late taxes Foster child, Relationship Test, Foster child. File late taxes , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Kidnapped child, Kidnapped child. File late taxes Married child, Married child. File late taxes Child support, Income That Is Not Earned Income Clergy, Clergy. File late taxes Combat zone pay, Nontaxable combat pay. File late taxes Community property, Community property. File late taxes , Community property. File late taxes D Detailed examples, Chapter 6—Detailed Examples Disability benefits, Disability Benefits Disallowance of the EIC, Chapter 5—Disallowance of the EIC Dividend income, Income That Is Not Earned Income Divorced parents, special rule, Special rule for divorced or separated parents (or parents who live apart). File late taxes Domestic partner, Nevada, Washington, and California domestic partners. File late taxes E Earned income, Rule 7—You Must Have Earned Income, Earned Income Earned income credit (EIC), EIC Table EITC Assistant, Is There Help Online? Extended active duty, Extended active duty. File late taxes , Military personnel stationed outside the United States. File late taxes F Figuring EIC yourself, Chapter 4—Figuring and Claiming the EIC, How To Figure the EIC Yourself Filing status: Head of household, Rule 3—Your Filing Status Cannot Be Married Filing Separately Married filing separately, Rule 3—Your Filing Status Cannot Be Married Filing Separately Forms: 1040, Do I Need This Publication?, Adjusted gross income (AGI). File late taxes , No SSN. File late taxes , Form 1040. File late taxes 1040A, Adjusted gross income (AGI). File late taxes , No SSN. File late taxes , Form 1040A. File late taxes 1040EZ, Adjusted gross income (AGI). File late taxes , No SSN. File late taxes , Form 1040EZ. File late taxes 1040X, Rule 2—You Must Have a Valid Social Security Number (SSN), Filing deadline approaching and still no SSN. File late taxes 2555, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 2555–EZ, Rule 5—You Cannot File Form 2555 or Form 2555-EZ 4029, Minister's housing. File late taxes , Approved Form 4361 or Form 4029, Form 4029. File late taxes 4361, Minister's housing. File late taxes , Approved Form 4361 or Form 4029, Form 4361. File late taxes 4797, Do I Need This Publication? 4868, Filing deadline approaching and still no SSN. File late taxes 8814, Do I Need This Publication? 8862, Chapter 5—Disallowance of the EIC, Form 8862 Foster care payments, Income That Is Not Earned Income Foster child, Relationship Test, Foster child. File late taxes , Rule 10—You Cannot Be a Qualifying Child of Another Taxpayer, Fraud, Exception 2. File late taxes , Are You Prohibited From Claiming the EIC for a Period of Years? Free tax services, Free help with your tax return. File late taxes H Head of household, Community property. File late taxes , Spouse did not live with you. File late taxes , Community property. File late taxes , Rule 9—Your Qualifying Child Cannot Be Used by More Than One Person To Claim the EIC, Applying Rule 9 to divorced or separated parents (or parents who live apart). File late taxes Help (see Tax help) Home Homeless shelter, Rule 14—You Must Have Lived in the United States More Than Half of the Year Military, Rule 14—You Must Have Lived in the United States More Than Half of the Year United States, Rule 14—You Must Have Lived in the United States More Than Half of the Year Homeless, Homeless shelter. File late taxes , Homeless shelter. File late taxes I Income that is not earned income, Income That Is Not Earned Income Individual taxpayer identification number (ITIN), Other taxpayer identification number. File late taxes , Married child. File late taxes Inmate, Earnings while an inmate. File late taxes , Figuring earned income. File late taxes Interest, Income That Is Not Earned Income Investment income, Rule 6—Your Investment Income Must Be $3,300 or Less IRS can figure EIC for you, IRS Will Figure the EIC for You J Joint return test (see Qualifying child) K Kidnapped child, Kidnapped child. File late taxes M Married child, Married child. File late taxes Married filing a joint return, Rule 4—You Must Be a U. File late taxes S. File late taxes Citizen or Resident Alien All Year Married filing separately, Spouse did not live with you. File late taxes Military Combat pay, Nontaxable military pay. File late taxes Nontaxable pay, Nontaxable military pay. File late taxes Outside U. File late taxes S. File late taxes , Military personnel stationed outside the United States. File late taxes Minister, Net earnings from self-employment. File late taxes , Minister's housing. File late taxes , Church employees. File late taxes N Net earnings, self-employment, Net earnings from self-employment. File late taxes Nonresident alien, Rule 4—You Must Be a U. File late taxes S. File late taxes Citizen or Resident Alien All Year, Step 1. File late taxes O Online help EITC Assistant, Is There Help Online? P Parents, divorced or separated, Married child. File late taxes , Examples. File late taxes , Special rule for divorced or separated parents (or parents who live apart). File late taxes Passive activity, Worksheet 1. File late taxes Investment Income If You Are Filing Form 1040 Pensions, Income That Is Not Earned Income Permanently and totally disabled, Permanently and totally disabled. File late taxes Prisoner, Figuring earned income. File late taxes Publications (see Tax help) Q Qualifying child, Can I Claim the EIC?, Do I Have To Have A Child To Qualify For The EIC?, Chapter 2—Rules If You Have a Qualifying Child Age test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Age Test Home, Residency Test Joint return test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Permanently and totally disabled, Permanently and totally disabled. File late taxes Relationship test, Rule 8—Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Residency test, Residency Test United States, Residency Test R Railroad retirement benefits, Income That Is Not Earned Income Registered domestic partner, Nevada, Washington, and California domestic partners. File late taxes Relationship test (see Qualifying child) Reminders, Reminders Residency test (see Qualifying child) S Salaries, wages, and tips, Earned Income, Wages, salaries, and tips. File late taxes , Earned Income Schedules: C, EIC Worksheet A. File late taxes , EIC Worksheet B. File late taxes C-EZ, EIC Worksheet A. File late taxes , EIC Worksheet B. File late taxes EIC, Chapter 2—Rules If You Have a Qualifying Child, Kidnapped child. File late taxes , Figuring earned income. File late taxes , Nontaxable combat pay. File late taxes , How To Figure the EIC Yourself, When to use the optional methods of figuring net earnings. File late taxes , Schedule EIC SE, Figuring earned income. File late taxes , Clergy. File late taxes , Church employees. File late taxes , EIC Worksheet A. File late taxes , EIC Worksheet B. File late taxes , Net earnings from self-employment $400 or more. File late taxes , When to use the optional methods of figuring net earnings. File late taxes , When both spouses have self-employment income. File late taxes School, School defined. File late taxes Self-employed persons, Rule 7—You Must Have Earned Income, Figuring earned income. File late taxes , EIC Worksheet B. File late taxes Self-employment income, Earned Income Self-employment tax, Net earnings from self-employment $400 or more. File late taxes Separated parents, special rule, Married child. File late taxes Social security benefits, Income That Is Not Earned Income Social security number (SSN), Rule 2—You Must Have a Valid Social Security Number (SSN), Valid for work only with INS authorization or DHS authorization. File late taxes , No SSN. File late taxes , Getting an SSN. File late taxes , Married child. File late taxes , Exception for math or clerical errors. File late taxes Statutory employee, Statutory employee. File late taxes , Figuring earned income. File late taxes , EIC Worksheet A. File late taxes , Statutory employees. File late taxes Strike benefits, Strike benefits. File late taxes Student, Student defined. File late taxes T Tax help, How To Get Tax Help Taxpayer identification number Adoption identification number (ATIN), Married child. File late taxes Individual taxpayer identification number (ITIN), Other taxpayer identification number. File late taxes Social security number (SSN), Other taxpayer identification number. File late taxes Tiebreaker rules, Tiebreaker rules. File late taxes Tips, wages, and salaries, Earned Income, Wages, salaries, and tips. File late taxes , Earned Income TTY/TDD information, How To Get Tax Help U Unemployment compensation, Income That Is Not Earned Income United States, United States. File late taxes V Veterans' benefits, Income That Is Not Earned Income W Wages, salaries, and tips, Earned Income, Wages, salaries, and tips. File late taxes , Earned Income Welfare benefits, Income That Is Not Earned Income Workers' compensation benefits, Income That Is Not Earned Income Workfare payments, Workfare payments. File late taxes Worksheet 1, Worksheet 1. File late taxes Investment Income If You Are Filing Form 1040 Worksheet 2, Worksheet 2. File late taxes Worksheet for Line 4 of Worksheet 1 Prev  Up     Home   More Online Publications
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SOI Bulletin (Publication 1136)

Index of SOI Bulletin Articles, by Topic

Articles and Data Releases by Year and Season

2014 Winter Spring    
2013 Winter Spring Summer Fall
2012 Winter Spring Summer Fall
2011 Winter Spring Summer Fall
2010 Winter Spring Summer Fall
2009 Winter Spring Summer Fall
2008 Winter Spring Summer Fall
2007 Winter Spring Summer Fall
2006 Winter Spring Summer Fall
2005 Winter Spring Summer Fall
2004 Winter Spring Summer Fall
2003 Winter Spring Summer Fall
2002 Winter Spring Summer Fall
2001 Winter Spring Summer Fall
2000 Winter Spring Summer Fall
1999 Winter Spring Summer Fall
1998 Winter Spring Summer Fall
1997 Winter Spring Summer Fall
1996 Winter Spring Summer Fall
1995 Winter Spring Summer Fall
1994 Winter Spring Summer Fall
1993 Winter Spring Summer Fall
1992 Winter Spring Summer Fall
1991 Winter Spring Summer Fall
1990 Winter Spring Summer Fall
1989 Winter Spring Summer Fall
1988 Winter Spring Summer Fall
1987 Winter Spring Summer Fall
1986 Winter Spring Summer Fall
1985 Winter Spring Summer Fall
1984 Winter Spring Summer Fall
1983 Winter Spring Summer Fall
1982 Winter Spring Summer Fall
1981 Winter Spring Summer Fall

Historical Tables and Appendix

Tables: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 (expanded version), 13 (expanded version), 14a, 14b, 15, 16 (expanded version), 17, 18, 19 , 20, 21, 22a, 22b, 23, 24.

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The File Late Taxes

File late taxes Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Entrance Hall This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Living Room This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Dining Room This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Kitchen This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Den This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Bedrooms This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Bathrooms This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Recreation Room This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Laundry and Basement This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Garage This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Sporting Equipment This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Men's Clothing This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Women's Clothing This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Children's Clothing This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Jewelry This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Electrical Appliances This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Linens This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Miscellaneous This image is too large to be displayed in the current screen. File late taxes Please click the link to view the image. File late taxes Motor Vehicles Schedule 20. File late taxes Home (Excluding Contents) Note. File late taxes If you used the entire property as your home, fill out only column (a). File late taxes If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). File late taxes 1. File late taxes Description of property (Show location and date acquired. File late taxes )     (a)  Personal Part (b)  Business/Rental Part 2. File late taxes Cost or other (adjusted) basis of property (from Worksheet A)     3. File late taxes Insurance or other reimbursement Note. File late taxes If line 2 is more than line 3, skip line 4. File late taxes If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. File late taxes     4. File late taxes Gain from casualty. File late taxes If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. File late taxes But see Next below line 9. File late taxes     5. File late taxes Fair market value before casualty     6. File late taxes Fair market value after casualty     7. File late taxes Decrease in fair market value. File late taxes Subtract line 6 from line 5. File late taxes     8. File late taxes Enter the smaller of line 2 or line 7 Note for business/rental part. File late taxes If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). File late taxes     9. File late taxes Subtract line 3 from line 8. File late taxes If zero or less, enter -0-. File late taxes     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. File late taxes Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. File late taxes Worksheet A. File late taxes Cost or Other (Adjusted) Basis Caution. File late taxes See the Worksheet A Instructions before you use this worksheet. File late taxes         (a) Personal Part (b) Business/Rental Part 1. File late taxes   Enter the purchase price of the home damaged or destroyed. File late taxes (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. File late taxes ) 1. File late taxes     2. File late taxes   Seller paid points for home bought after 1990. File late taxes Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. File late taxes     3. File late taxes   Subtract line 2 from line 1 3. File late taxes     4. File late taxes   Settlement fees or closing costs. File late taxes (See Settlement costs in Publication 551. File late taxes ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. File late taxes         a. File late taxes Abstract and recording fees 4a. File late taxes       b. File late taxes Legal fees (including fees for title search and preparing documents) 4b. File late taxes       c. File late taxes Survey fees 4c. File late taxes       d. File late taxes Title insurance 4d. File late taxes       e. File late taxes Transfer or stamp taxes 4e. File late taxes       f. File late taxes Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. File late taxes       g. File late taxes Other 4g. File late taxes     5. File late taxes   Add lines 4a through 4g 5. File late taxes     6. File late taxes   Cost of additions and improvements. File late taxes (See Increases to Basis in Publication 551. File late taxes ) Do not include any additions and improvements included on line 1 6. File late taxes     7. File late taxes   Special tax assessments paid for local improvements, such as streets and sidewalks 7. File late taxes     8. File late taxes   Other increases to basis 8. File late taxes     9. File late taxes   Add lines 3, 5, 6, 7, and 8 9. File late taxes     10. File late taxes   Depreciation allowed or allowable, related to the business use or rental of the home 10. File late taxes 0   11. File late taxes   Other decreases to basis (See Decreases to Basis in Publication 551. File late taxes ) 11. File late taxes     12. File late taxes   Add lines 10 and 11 12. File late taxes     13. File late taxes   Cost or other (adjusted) basis of home damaged or destroyed. File late taxes Subtract line 12 from line 9. File late taxes Enter here and on Schedule 20, line 2 13. File late taxes     Worksheet A Instructions. File late taxes If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. File late taxes DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. File late taxes IF. File late taxes . File late taxes . File late taxes   THEN. File late taxes . File late taxes . File late taxes you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. File late taxes 1 skip lines 1–4 of the worksheet. File late taxes 2 find your basis using the rules under Inherited Property in Publication 551. File late taxes Enter this amount on line 5 of the worksheet. File late taxes 3 fill out lines 6–13 of the worksheet. File late taxes you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. File late taxes 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. File late taxes 3 fill out the rest of the worksheet. File late taxes you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. File late taxes (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. File late taxes ) 2 fill out the rest of the worksheet. File late taxes you built your home 1 add the purchase price of the land and the cost of building the home. File late taxes Enter that total on line 1 of the worksheet. File late taxes (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. File late taxes ) 2 fill out the rest of the worksheet. File late taxes you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. File late taxes 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. File late taxes 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. File late taxes you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. File late taxes   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. File late taxes 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. File late taxes 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. File late taxes you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. File late taxes 2 multiply the amount on line 13 of that worksheet by 50% (0. File late taxes 50) to get the adjusted basis of your half-interest at the time of the transfer. File late taxes 3 multiply the fair market value of the home at the time of the transfer by 50% (0. File late taxes 50). File late taxes Generally, this is the basis of the half-interest that your spouse owned. File late taxes 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. File late taxes 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. File late taxes you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. File late taxes 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. File late taxes Worksheet A Instructions. File late taxes (Continued) IF. File late taxes . File late taxes . File late taxes   THEN. File late taxes . File late taxes . File late taxes you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. File late taxes 2 multiply the amount on line 13 of that worksheet by 50% (0. File late taxes 50) to get the adjusted basis of your half-interest on the date of death. File late taxes 3 figure the basis for the half-interest owned by your spouse. File late taxes This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). File late taxes (The basis in your half will remain one-half of the adjusted basis determined in step 2. File late taxes ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. File late taxes 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. File late taxes you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. File late taxes 2 enter the amount of your basis on line 5 of the worksheet. File late taxes Generally, this is the fair market value of the home at the time of death. File late taxes (But see Community Property in Publication 551 for special rules. File late taxes ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. File late taxes you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. File late taxes 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. File late taxes 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. File late taxes This is the basis for the co-owner's part-interest. File late taxes 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. File late taxes 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. File late taxes your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. File late taxes 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. File late taxes the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. File late taxes   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). File late taxes the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). File late taxes you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). File late taxes none of these items apply   fill out the entire worksheet. File late taxes Prev  Up  Next   Home   More Online Publications